Rentowność brutto

Rentowność brutto = zysk brutto (przed opodatkowaniem) / sprzedaż netto.

(ROS ang. Return on Sales)  Pokazuje rentowność sprzedaży przedsiębiorstwa, tj. jaka wielkość zysku przed opodatkowaniem przypada średnio na każdą jednostkę przychodu ze sprzedaży. Wskaźnik ten jest niezależny od stawki podatkowej, która różni się w zależności od kraju prowadzenia działalności. Duża wartość poznawcza tego wskaźnika wynika z jego powszechności. W rozmaitych opracowaniach, w tym także i statystycznych, wymienia się właśnie rentowność brutto jako podstawową wielkość charakteryzującą firmę czy branżę. Stąd też wskaźnikiem tym najlepiej jest się posługiwać w celu dokonania porównań rentowności badanego przedsiębiorstwa ze średnią dla danej branży.

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